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Does the principle of double jeopardy bear limits?
28 May 2018 Employment

Does the principle of double jeopardy bear limits?

The Labour Appeal Court (LAC) has recently taken the stance that not all cases where an employee has been disciplined twice for misconduct emanating from the same incident, will necessarily constitute double jeopardy. The court will distinguish between the charges levelled against the employee in each instance, and will ultimately rule in favour of fairness.

Smoke signals for employers
28 May 2018 Employment

Smoke signals for employers

On 9 May 2018, the draft Control of Tobacco Products and Electronic Delivery Systems Bill was published for public comment.

Preferred or not preferred – the super preferent status of a business rescue practitioner in subsequent liquidation proceedings
23 May 2018 Business Rescue, Restructuring & Insolvency

Preferred or not preferred – the super preferent status of a business rescue practitioner in subsequent liquidation proceedings

The Supreme Court of Appeal provided clarity in Diener N.O. v Minister of Justice & Others (926/2016) regarding the ranking of the business rescue practitioner’s (BRP) claim for remuneration and expenses. The SCA also clarified whether such claim was conferred a “super preference” over all creditors, secured and unsecured in subsequent liquidation proceedings.

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VAT rulings…How and when to apply
13 November 2017 Tax & Exchange Control

VAT rulings…How and when to apply

Human beings crave certainty – even when it limits them. – Robin S. Sharma. In practice, circumstances or proposed transactions may arise in terms of which the value-added tax (VAT) implications flowing therefrom are not always clear. It is a person’s very desire for certainty that underlies the provisions of the Value-Added Tax Act, No 89 of 1991 (VAT Act) and the Tax Administration Act, No 28 of 2011 (TAA) that enables the Commissioner of the South African Revenue Service (SARS) to issue rulings regarding the VAT treatment of supplies made to or by a vendor in the course or furtherance of his enterprise.

Another hurdle for commencing fracking - South African court declares fracking regulations unlawful
13 November 2017 Mining & Minerals

Another hurdle for commencing fracking - South African court declares fracking regulations unlawful

The plans of companies seeking to commence with deep drilling or hydraulic fracturing (fracking) in parts of the Karoo exceeding 120,000km² hit a stumbling block after the Eastern Cape High Court declared the Regulations for Petroleum Exploration and Production (Fracking Regulations) invalid on 17 October 2017 in the case of John Douglas Stern N.O. and Others v Minister of Mineral Resources. The court held that the Minister of Mineral Resources (Minerals Minister) lacked the authority to promulgate the Fracking Regulations and that they were not published in a procedurally fair manner.

I Decide = I Am Exhibition
8 November 2017 Pro Bono & Human Rights

I Decide = I Am Exhibition

“I isolated myself because people thought I was seeking attention. I was sent to Bara hospital more than five times. Every time I was discharged I experienced rejection from some of my family members including those I stayed with. People with the same diagnosis as me must not listen to the nasty things that people say because if they are not strong enough they might end up being suicidal.”

Without prejudice correspondence: Admissible or inadmissible?
8 November 2017 Dispute Resolution

Without prejudice correspondence: Admissible or inadmissible?

The recent judgment of Rogers J in the case of AD and another v MEC for Health and Social Development, Western Cape 2017 (5) SA 134 (WCC) has shed further light on the admissibility of without prejudice communications and the exceptions thereto. The general rule applied in the South African courts is that without prejudice communications are inadmissible and cannot be used by either party in evidence in trial proceedings. However, certain exceptions have developed.

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An agent's right to commission
2 January 2008 Dispute Resolution

An agent's right to commission

An agent will have a claim for commission on a sale agreement if he introduced the parties to one another, thereby being the effective cause of the sale.

Beware the bogeyman
6 November 2004 Black Economic Empowerment (BEE)

Beware the bogeyman

The macro-economic rationale that lies at the heart of black economic empowerment (BEE) is to address the...

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Employment tax incentives
10 March 2016 Tax & Exchange Control

Employment tax incentives

Nicole Paulsen, associate in the Tax and Exchange Control practice speaks about employment tax incentives and how it expires.